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SAS /OR 9.2 User's Guide Constraint Programming The correct bibliographic citation for this manual is as follows: SAS Institute Inc. 2008. SAS/OR 9.2 User's Guide: Constraint Programming. Cary, NC:
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SAS 92 refers to the Statement of Auditing Standards No. 92, which provides guidance on the use of analytical procedures in audits. 92 users are the individuals or entities who utilize SAS 92 in their audit practices.
SAS 92 is not something that requires filing. It is a set of standards and guidance for auditors to follow during audits. Therefore, there is no specific requirement to file SAS 92 as it is primarily used by auditors in their professional practice.
As mentioned earlier, SAS 92 is not filled out but followed by auditors during their audit engagements. Auditors should study and apply the guidance provided in SAS 92 when performing analytical procedures in their audits.
The purpose of SAS 92 is to provide auditors with guidelines on effectively using analytical procedures in audits. These procedures enable auditors to evaluate financial information by assessing relationships and trends, aiding in the detection of potential misstatements or irregularities.
SAS 92 does not require any information to be reported specifically. It provides guidance on the use of analytical procedures for auditors, but the specifics of reporting would depend on the nature of the audit engagement and the applicable audit standards.
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